E-invoicing in Croatia (B2B e-invoices in 2025)

Croatia has mandated B2G e-invoicing since July 2019. Following the Fiscalization 2.0 project, the predicted deadline for B2B electronic invoices is 2025.

DDD Invoices network

Last modified on 2023-04-13 in Countries

Standard

OASIS UBL 2.1, CII

Tax Portal

Servis eRačun za Državu

Tax Authority

Finansijska Agencija (FINA)

CTC Model

Centralized/Peppol

B2G

2019

B2B

2025

Archiving

11 years

Supported by DDD Invoices

In accordance with the European standard EN 16931 and VAT in the Digital Age (ViDA) proposal, the Croatian Tax Administration has encouraged the use of electronic invoices.

Since 2019, business-to-government (B2G) e-invoicing has been mandatory, revolutionizing the invoicing landscape in Croatia. The central platform driving this transformation is eRačun, ensuring streamlined communication with Croatian government entities.

Latest news (2023)

With the implementation of the Fiscalization 2.0 project in January 2023, it is estimated that business-to-business e-invoicing will be implemented in 2025.

Croatian e-invoice implementation timeline

  • 1 December 2018 - Mandatory to receive and process e-invoices for all public authorities for purchases below 200,000 HRK (approx. 26,500 EUR).

  • 1 July 2019 - Mandatory issuance of e-invoices for all public entities and their suppliers.

  • December 2024 - End of the Fiscalization 2.0 project.

  • 2025 - Predicted e-invoicing for B2B transactions.

A scenic view of Dubrovnik, Croatia.

B2G e-invoicing

The Act on eInvoicing in Public Procurement which was transposed from Directive 55/2014/EU, began B2G e-invoicing in Croatia for suppliers to government bodies. Through the central platform Servis eRačun za Državu (eRačun), which is connected to the Peppol network, entities can comply with the Croatian tax administration's requirements.

Since its implementation in 2019, over 22 million invoices have been exchanged through eRačun by May 2023.

Format

Invoice senders can use the recommended OASIS UBL 2.1 XML format which is based on the Peppol BIS 3.0 standard or the Cross-Industry Invoice (CII) format.

Core Invoice Usage Specification (CIUS)

The Croatian CIUS can be read in Croatian here

3 Ways of connecting to the central eRačun platform

  1. Integrate an Electronic Data Interchange (EDI) system to connect your accounting system or ERP directly with the e-Račun platform

  2. Automate the task of generating electronic invoices to an electronic invoice service provider

  3. Manually send e-invoices directly on the e-Račun platform

B2G process diagram

A diagram displaying Croatia’s B2G e-invoicing process.

eRačun, Financial Agency (FINA) and Peppol

The eRačun platform connects to the Financial Agency(FINA) which is a Peppol Access Point (AP) allowing Peppol members from other countries to send e-invoices to Croatia. Not only does this simplify the process, but it also allows for a standardization of e-invoicing through the AP to public administrations.

Central contracting authorities must connect directly to eRačun while sub-central entities have the option of selecting an information intermediary or e-invoicing service provider such as DDD Invoices. It is also not necessary for electronic invoices sent through Peppol to have an electronic signature.

Register to eRačun here.

Fiscalization 2.0 Project

This project, also called Projekt Fiskalizacija 2.0, began on 27 January 2023 by the Tax Administration and Ministry of Finance in Croatia. It aims to create a smooth transition to B2B e-invoicing, e-archiving and advanced online bookkeeping.

It aims to complete these goals by December 2024:

  • Establish a framework for mandatory B2B e-invoicing

  • Create a system for digital account fiscalization

    • Note: B2C, B2B and B2G fiscalization is already mandatory since 2019
  • Implement an advanced e-reporting system

Due to this project finishing at the end of 2024, it is predicted that January 2025 will be the B2B e-invoice implementation date.

B2B e-invoicing in Croatia

The Financial Agency (FINA) supports businesses in sending and receiving B2B e-invoices through an additional platform. For voluntary B2B e-invoicing, only the UBL 2.1 format is accepted. There are many benefits to this process such as lower costs and automation which is why the FINA is encouraging business entities to start exchanging them for B2B transactions before the deadline.

How DDD Invoices can help your business

Croatia utilizes Peppol which businesses can connect to through certified Peppol Access Points such as DDD Invoices. DDD Invoices simplifies e-invoicing by providing an e-invoicing solution that integrates into your existing software. This allows companies to automate the invoicing process and eliminate the need for manual data entry.

We stay up to date with local tax regulations so you don’t have to. Comply with B2G e-invoicing requirements with ease through a single API. If we do not currently serve a territory where you require e-reporting, let us know, and we can develop it in 2-3 weeks. This way, we can ensure your VAT compliance with tax obligations at all times, wherever you do business.

FAQs about electronic invoices in Croatia

Where do I transmit e-invoices in Croatia?

E-invoices are sent and received via the central platform eRačun for document exchange. Businesses can also use integrated e-invoicing systems such as DDD Invoices to issue e-invoices and automate this process.

What format is used for Croatian e-invoices?

The recommended format in the Republic of Croatia is UBL 2.1 which is based on the Peppol BIS 3.0 format. In addition, the CII standard is also accepted in the B2G context.

Is it mandatory to issue e-invoices in Croatia?

Yes, it is mandatory to submit electronic invoices for B2G transactions since 2019 to comply with the tax administration's new requirements. It is voluntary to issue them in the B2B context until 2025.

What is the best e-invoicing program in Croatia?

The best e-invoicing program allows you to send e-invoices with one click and saves you time and money as opposed to traditional invoicing. DDD Invoices offers such a solution for your software and solves your compliance issues, not just in Croatia, but wherever you have business.
Table of contents
  • Latest news (2023)
  • Croatian e-invoice implementation timeline
  • B2G e-invoicing
  • B2G process diagram
  • eRačun, Financial Agency (FINA) and Peppol
  • Fiscalization 2.0 Project
  • B2B e-invoicing in Croatia
  • How DDD Invoices can help your business
  • FAQs about electronic invoices in Croatia